Purpose The purpose of this paper is to investigate the role of accounting measurement and
disclosure of social capital (AMDSC) in improving financial performance (FP) in industrial …

This study analyses the influence of the gender of elected officials on the level of disclosure
of information about the Sustainable Development Goals (SDGs) by Spanish local …

Purpose This study analyses the engagement of Greek municipalities in earnings
management activities through the manipulation of their accrual accounts. It aims at …

The commitment of governments to sustainable development was materialised in the
Millennium Development Goals (MDGs) and later in the Sustainable Development Goals …

Purpose This study aims to explore the potential dynamics between performance
measurement at the organisational level and emerging urban development projects at the …

Non-tax revenue (NTR) is a source of national revenue that has significantly grown over the
last two decades in Indonesia. Apart from the achievement of NTR in the national budget …

In recent years, the financial sustainability of local authorities has been recognised as a
concept of crucial importance in ensuring that public services may continue to be delivered …

Purpose In the context of the Australian Government's attempts to impose budget austerity
measures on publicly funded universities in its higher education sector, the purpose of this …

This research aims to investigate the role of accounting measurement and disclosure of
social capital (AMDSC) in improving financial performance (FP) in industrial companies in …

The selection of actuarial assumptions used to value state and local government pension
liabilities is an important culprit of the looming state and local pension crisis in the US Due to …